6月(yue)5日，財政(zheng)(zheng)部(bu)、國(guo)家稅務總局發布通知，明(ming)確自2018年1月(yue)1日起(qi)至(zhi)2020年12月(yue)31日，繼(ji)續(xu)(xu)(xu)(xu)實施宣傳文(wen)化(hua)增值(zhi)稅優惠政(zheng)(zheng)策(ce)。截(jie)至(zhi)目前，我國(guo)宣傳文(wen)化(hua)增值(zhi)稅優惠政(zheng)(zheng)策(ce)已延(yan)(yan)續(xu)(xu)(xu)(xu)4次(ci)(ci)，每次(ci)(ci)延(yan)(yan)續(xu)(xu)(xu)(xu)期限為(wei)2-3年，繼(ji)2013年延(yan)(yan)續(xu)(xu)(xu)(xu)5年之后，此(ci)次(ci)(ci)政(zheng)(zheng)策(ce)延(yan)(yan)續(xu)(xu)(xu)(xu)時間(jian)為(wei)3年，業界認為(wei)這與未來將(jiang)要頒布的(de)增值(zhi)稅法相銜接(jie)不無關系。

就(jiu)在半個月(yue)前(qian)，商報頭(tou)版頭(tou)條《業(ye)(ye)界(jie)熱期稅收優(you)惠(hui)政策延續(xu)》刊發后，引發行(xing)(xing)業(ye)(ye)廣泛關注。此次財政部、稅務總局發布的(de)《通(tong)知》，正(zheng)是對這一行(xing)(xing)業(ye)(ye)熱點關切問題的(de)最新回(hui)應，實(shi)屬行(xing)(xing)業(ye)(ye)重大利好。

根據通知，對中(zhong)國共產黨(dang)和(he)(he)各民(min)(min)主黨(dang)派的(de)各級組織(zhi)的(de)機關報(bao)(bao)紙和(he)(he)機關期(qi)刊(kan)，專為(wei)少(shao)年(nian)兒童出(chu)版(ban)(ban)(ban)發(fa)行的(de)報(bao)(bao)紙和(he)(he)期(qi)刊(kan)，中(zhong)小學的(de)學生課本，專為(wei)老年(nian)人出(chu)版(ban)(ban)(ban)發(fa)行的(de)報(bao)(bao)紙和(he)(he)期(qi)刊(kan)，少(shao)數民(min)(min)族文(wen)字出(chu)版(ban)(ban)(ban)物，盲(mang)文(wen)圖書和(he)(he)盲(mang)文(wen)期(qi)刊(kan)，經批準在內蒙古、廣(guang)西、西藏(zang)、寧夏、新疆五個自治區內注冊的(de)出(chu)版(ban)(ban)(ban)單位(wei)出(chu)版(ban)(ban)(ban)的(de)出(chu)版(ban)(ban)(ban)物等在出(chu)版(ban)(ban)(ban)環(huan)(huan)節執行增(zeng)值(zhi)(zhi)稅100%先征后(hou)退(tui)的(de)政(zheng)策(ce)；對其他各類圖書、期(qi)刊(kan)、音像制品、電子(zi)出(chu)版(ban)(ban)(ban)物在出(chu)版(ban)(ban)(ban)環(huan)(huan)節執行增(zeng)值(zhi)(zhi)稅先征后(hou)退(tui)50%的(de)政(zheng)策(ce)，但通知規(gui)定的(de)執行增(zeng)值(zhi)(zhi)稅100%先征后(hou)退(tui)的(de)出(chu)版(ban)(ban)(ban)物除外；對少(shao)數民(min)(min)族文(wen)字出(chu)版(ban)(ban)(ban)物的(de)印刷(shua)或制作業務等執行增(zeng)值(zhi)(zhi)稅100%先征后(hou)退(tui)的(de)政(zheng)策(ce)。

通知中(zhong)規定的增(zeng)值稅先征后退政策(ce)的納稅人(ren)，必須是具有(you)相(xiang)關出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)物出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)許(xu)可(ke)證的出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)單(dan)位(wei)（含以“租(zu)型”方式(shi)取(qu)得專有(you)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)權(quan)進行出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)物印(yin)刷發(fa)(fa)(fa)行的出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)單(dan)位(wei)）。承擔省級(ji)及以上(shang)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)行政主管部(bu)門指定出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)、發(fa)(fa)(fa)行任務的單(dan)位(wei)，因進行重組改制等原因尚(shang)未辦理出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)、發(fa)(fa)(fa)行許(xu)可(ke)證變(bian)更的單(dan)位(wei)，經財(cai)政部(bu)駐各地財(cai)政監察專員辦事(shi)處商省級(ji)出(chu)(chu)版(ban)(ban)(ban)(ban)(ban)行政主管部(bu)門核準(zhun)，可(ke)以享受相(xiang)應的增(zeng)值稅先征后退政策(ce)。

通(tong)知(zhi)明確，免(mian)(mian)征(zheng)圖書批發、零售環節(jie)增值稅(shui)；對科(ke)普(pu)單(dan)位的(de)(de)門(men)票(piao)(piao)收(shou)入(ru)，以及縣(xian)級及以上黨政(zheng)(zheng)部門(men)和科(ke)協開展科(ke)普(pu)活(huo)動(dong)的(de)(de)門(men)票(piao)(piao)收(shou)入(ru)免(mian)(mian)征(zheng)增值稅(shui)。通(tong)知(zhi)要(yao)求，納稅(shui)人應將享(xiang)受上述稅(shui)收(shou)優惠(hui)政(zheng)(zheng)策(ce)(ce)(ce)的(de)(de)出版物在財務(wu)上實行(xing)單(dan)獨(du)核(he)算，不進行(xing)單(dan)獨(du)核(he)算的(de)(de)不得享(xiang)受通(tong)知(zhi)規定的(de)(de)優惠(hui)政(zheng)(zheng)策(ce)(ce)(ce)。已按軟件產品享(xiang)受增值稅(shui)退稅(shui)政(zheng)(zheng)策(ce)(ce)(ce)的(de)(de)電子出版物不得再按通(tong)知(zhi)申請(qing)增值稅(shui)先征(zheng)后退政(zheng)(zheng)策(ce)(ce)(ce)。

按照通(tong)知規定應予(yu)免征的(de)增值(zhi)稅(shui)(shui)(shui)，凡在接到通(tong)知以前已經征收(shou)入庫的(de)，可抵減納(na)稅(shui)(shui)(shui)人以后月(yue)份應繳納(na)的(de)增值(zhi)稅(shui)(shui)(shui)稅(shui)(shui)(shui)款(kuan)或者(zhe)辦理稅(shui)(shui)(shui)款(kuan)退庫。納(na)稅(shui)(shui)(shui)人如(ru)果已向購買方開具了增值(zhi)稅(shui)(shui)(shui)專(zhuan)用發(fa)(fa)票，應將專(zhuan)用發(fa)(fa)票追(zhui)回后方可申請辦理免稅(shui)(shui)(shui)。凡專(zhuan)用發(fa)(fa)票無法追(zhui)回的(de)，一律照章征收(shou)增值(zhi)稅(shui)(shui)(shui)。